RG2.2 - Coming to the UK: Form P86

When you know that an individual has come to the UK

• issue a form P86. (See SE42890 and EP8100).

Keep the completed form as a permanent note. It is unlikely that you can deal with a new arrival in the UK as a SRS case before two full tax years have passed.

IF THE INDIVIDUAL IS WITHIN SELF ASSESSMENT

Normally form P86 should only be issued during the tax year of arrival in the United Kingdom. It may be issued in the tax year following the year of arrival only if a Return for the tax year of arrival has not yet been issued.